Tax

The Internal Revenue Service and the Treasury issued proposed regs on the Corporate Alternative Minimum Tax.

The EU Court of Justice backed a 2016 decision that Ireland broke state-aid laws by giving the company tax benefits that resulted in an unfair advantage.

Bloomberg Tax & Accounting projects that inflation-adjusted amounts in the Tax Code will increase 2.8% in 2025 — roughly half the increase in 2024 and down from 7.1% in 2023.

Whoever wins, '2025 is going to be a very interesting tax legislative year.'

The debate Tuesday night between Kamala Harris and Donald Trump included little discussion about taxes, but pointed to at least some of their economic policies.

The OZ program allows investors to defer capital gains from sales of appreciated real estate, stocks, businesses, personal residences, collectibles and even crypto through 2026.

The vice president noted her plans for expanding the child tax credit, offering mortgage assistance to new homebuyers, and a deduction for small businesses — while attacking Trump over proposed tariffs.

Tax targets; getting creative; one SALT workaround; and other highlights from our favorite tax bloggers.

Ireland just landed a challenge most countries would envy: how to spend an almost €13.8 billion ($15.2 billion) windfall that Apple Inc. was ordered to pay in taxes by the European Union's top court.

Apple lost its court fight over a ($14.4 billion Irish tax bill and Google lost its challenge over a €2.4 billion fine for abusing its market power.